GST Registration in India.

✅ What is GST Registration?

GST Registration is the process of enrolling a business under the Goods and Services Tax (GST) system in India.
Once registered, the business gets a unique GSTIN (Goods and Services Tax Identification Number), which is required to:

• Collect GST from customers.

• Claim Input Tax Credit (ITC).

• File GST returns.

???? Who Needs GST Registration?

1. Turnover-based:

   • Businesses with turnover > ₹40 lakhs (for goods).

   • Turnover > ₹20 lakhs (for services).

   • Special category states (like NE, Himachal, Uttarakhand): ₹10 lakhs.

2. Mandatory cases (irrespective of turnover):

   • Inter-state sales.

   • E-commerce sellers.

   • Casual taxable persons (temporary business).

   • Non-resident taxable persons.

   • Businesses required to deduct TDS/TCS under GST.

   • Input Service Distributors (ISD).

???? Documents Required for GST Registration

• PAN Card of business or proprietor.

• Aadhaar Card of owner/partners/directors.

• Business Registration Proof (Partnership deed / Certificate of Incorporation).

• Address Proof (Electricity bill, Rent agreement, Property tax receipt).

• Bank Account Details (Cancelled cheque, Bank statement).

• Photographs of owner/partners.

• Digital Signature Certificate (DSC) (for companies & LLPs).

???? Step-by-Step GST Registration Process

Step 1: Go to GST Portal

???? Visit www.gst.gov.in.

Step 2: Click on "Register Now"

• Choose New Registration.

Step 3: Fill Part A

• Select Taxpayer → Enter State, District.

• Enter PAN, Mobile, Email → OTP verification.

• You get a Temporary Reference Number (TRN).

Step 4: Fill Part B

• Login with TRN → Upload documents.

• Provide details of:

  • Business (trade name, constitution).

  • Promoters/partners.

  • Place of business.

  • Goods/services details (HSN/SAC codes).

  • Bank details.

Step 5: Verification

• Submit application with DSC/E-sign/EVC.

• You get ARN (Application Reference Number) for tracking.

Step 6: GSTIN Issued

• Once verified, GST Department issues 15-digit GSTIN.

• You can download your GST Registration Certificate from the portal.

???? Format of GSTIN

???? Example: 27ABCDE1234F1Z5

• 27 → State code (Maharashtra).

• ABCDE1234F → PAN of business.

• 1 → Entity code.

• Z → Default alphabet.

• 5 → Checksum digit.

???? Benefits of GST Registration

✅ Legal recognition of business.
✅ Collect GST from customers.
✅ Claim Input Tax Credit (ITC).
✅ Expand business across India (interstate trade).
✅ Eligible for government tenders/contracts.

???? Penalties for Not Registering

• 10% of tax due (minimum ₹10,000).

• If fraud is proven → 100% of tax due.

✅ In short: GST Registration = Apply on GST portal → Upload documents → Verification → Get GSTIN → Start filing GST returns.